Oregon § 311.775 Notice of deferral to assessor by department; rate of interest on deferred taxes

Oregon Statutes

§ 311.775 — Notice of deferral to assessor by department; rate of interest on deferred taxes

Oregon § 311.775

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.775 (Notice of deferral to assessor by department; rate of interest on deferred taxes) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 311.775 (2026).

Text

(1)If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property by an entry clearly designating such property as tax deferred property.

(2)When requested by the department, the tax collector shall send to the department as soon as the taxes are extended on the roll the tax statement for each tax deferred property.

(3)Interest shall accrue on the deferred taxes at the rate of nine percent per annum.

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(1) If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property by an entry clearly designating such property as tax deferred property.
(2) When requested by the department, the tax collector shall send to the department as soon as the taxes are extended on the roll the tax statement for each tax deferred property.
(3) Interest shall accrue on the deferred taxes at the rate of nine percent per annum.